Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Adjustment of the excess paid towards the tax liability of subsequent months - where such excess tax paid is more than the tax liability of the succeeding month/quarter, the only and most natural consequence is that the balance remaining would have to be invariably carried forward, to be adjusted in the subsequent succeeding month/s.